Withholding Tax - IRAS
Withholding tax applicable on payments made to non-resident individual or company. A Singapore Government Agency Website How to identify Official website links end with .gov.sg
Payments that are Subject to Withholding Tax - IRAS
As the services are performed in Singapore, withholding tax is to be imposed at the prevailing Corporate Income Tax rate of 17% on the gross fees and paid to IRAS. This is not the final tax.
Types of Payment & the Applicable Withholding Tax Rates - IRAS
The following tax rates apply on gross payments when operations are carried out in Singapore: Non-resident person (other than individuals): Prevailing Corporate Income Tax rate Non-resident individuals: 24% (22% for income due and payable from 01 Jan 2016 to 31 Dec 2022) .
Withholding Tax - IRAS
Singapore Corporate Access (or Corppass) is the sole authorisation system for entities to manage digital service access of employees or third party (e.g. tax agent) who need to perform corporate transactions with government agencies online.
Individual Income Tax rates - IRAS
If the income is derived from any trade, business, profession or vocation carried on or exercised by the non-resident individual in Singapore, then the withholding tax rate is 22% for YA 2017 to YA 2023 or 24% from YA 2024.
This withholding tax rate applies if the income is not derived from any trade, business, profession or vocation carried on or exercised by the non-resident individual in Singapore. If the income is derived from any trade, business, profession or
Payments that are Not Subject to Withholding Tax - IRAS
Withholding tax is exempted on payments made to non-residents, excluding permanent establishments in Singapore, for bareboat, voyage and time charters of ships. This exemption further enhances Singapore's competitiveness as an International Maritime Centre and reduces business costs for ship charterers.
How to file - IRAS
Assign the S45 Withholding Tax (Filing) digital service to the Corppass user account and select user’s role as either a Preparer or an Approver. Preparer Approver
IRAS | myTax Portal
myTax Portal is a secured, personalised portal for you to view and manage your tax transactions with IRAS, at your convenience.
Withholding Tax (WHT) Filing and Payment Due Date - IRAS
Yes, you can consolidate and file WHT twice a year, on 15 June and 15 December of each year if you are claiming tax exemption (i.e. tax rate is 0%) under the DTA and ARI. For example: Your WHT exempted (i.e. tax rate is 0%) payment to a non-resident is due every 15 of the month.